2009 (11) TMI 857

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....essment was considered by the fast track team, the second respondent herein and the assessment was finalised as per exhibit P9 invoking the provisions of section 17D of the Kerala General Sales Tax Act. Subsequently on the basis of the amount finalised through exhibit P9, the amnesty was allowed to the petitioner as per exhibit P10. According to the petitioner exhibit P9 assessment was completed without issuing any notice and without giving credit to the payments already made, as well as without considering amount due for refund to the petitioner. Therefore the petitioner had submitted exhibit P11 petition seeking rectification of exhibit P9 order, under the provisions of section 43 of the Kerala General Sales Tax Act, 1963. Pending conside....

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....ction 17D that all assessments under fast track method should be by unanimous decision signed by all team members. It is very clear from the scheme that all the team members should sit together, consider the returns filed, accounts and records produced, hear the parties or their representatives and suggest proposal for assessment. If an assessment by consent can be passed, then assessment order should be passed in accordance with the terms agreed in the first sitting itself. The assessments that could be completed in the first sitting are cases where the team of assessing officers accept the returns filed or with such additions which the party agrees. On the other hand, if assessment is proposed in deviation with turnover returned or agains....

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.... parties and after hearing their objections. We make it clear that each and every objection raised by the parties in the reply to pre-assessment notice should be considered and unanimous decision should be taken by the team members. We do not want to examine the other issues raised in some of the cases like challenge against other statutory provisions, challenge against penalty orders, etc. These issues are left open. We leave freedom to the parties to challenge the penalty orders before statutory authorities because those are not issued under section 17D. So far as challenge against other statutory provisions are concerned, we leave it open to the parties to raise any such challenge, if required, after completion of assessments afresh as s....